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CCE, Kanpur Versus M/s Kay Trading, M/s Young Style Overseas

2015 (10) TMI 2213 - CESTAT ALLAHABAD

Denial of refund claim - Bar of limitation - Whether respondents were eligible to refund @2% of FOB value on Commission Agent Service or 10% of FOB value as a result of amending Notification No. 33/2008-ST dated 07/12/2008, carried out in Notificatio .....

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, as a result of Notification No. 33/2008-ST, made the refund admissible @ 10% from 2% admissible earlier. Commissioner (Appeals) has held that amendment in the rate of refund admissible w.e.f. 07/12/2008 will have retrospective on the analogy of CBE .....

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eld by the First Appellate Authority that if one amendment to Notification No. 41/2007-ST can be given retrospective effect then admissibility of refund @ 10% by an amendment with effect from 07/12/2008, should also be given retrospective effect. - a .....

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Tax Appeal No. 208-209 of 2010 - Final Order No. 52188-52189/2015 - Dated:- 7-7-2015 - Mr. Justice G. Raghuram, President and Mr. H.K. Thakur, Technical Member, JJ. For the Petitioner : S/Shri Govind Dixit and B.B. Sharma, A.R.s For the Respondent : .....

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e issue involved in both these appeals is the same, therefore, both are taken up for disposal under this common order. 2. Shri Govind Dixit (AR) and Shri B.B. Sharma (AR) appeared in these proceedings on behalf of the Revenue. It was argued that Firs .....

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service tax paid on commissions while sanctioning refund @ 10% of FOB instead of 2% of FOB. It was strongly argued by learned ARs that amending Notification No. 33/2008-ST dated 07/12/2008 will be effective from 07/12/2008 only and cannot be given re .....

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required to be deliberated in these proceedings is whether respondents were eligible to refund @2% of FOB value on Commission Agent Service or 10% of FOB value as a result of amending Notification No. 33/2008-ST dated 07/12/2008, carried out in Noti .....

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result of Notification No. 33/2008-ST, made the refund admissible @ 10% from 2% admissible earlier. Commissioner (Appeals) has held that amendment in the rate of refund admissible w.e.f. 07/12/2008 will have retrospective on the analogy of CBEC File .....

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